Smart, Michael, Canada
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The School of Public Policy Publications Vol. 4 (2011) - Research Papers
The Impact of Sales Tax Reform on Ontario Consumers: A First Look at the Evidence
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The School of Public Policy Publications Vol. 5 (2012) - Research Papers
Departures From Neutrality in Canada’s Goods and Services Tax
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The School of Public Policy Publications Vol. 14 No. 1 (2021) - Briefing Papers
Allocating taxable income for provincial corporate income taxation in Canada, 2015-2017: practice and analysis
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The School of Public Policy Publications Vol. 6 (2013) - Research Papers
Tax Loss Utilization and Corporate Groups: A Policy Conundrum
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The School of Public Policy Publications Vol. 8 (2015) - Research Papers
The Structure and Presentation of Provincial Budgets
Résumé PDF (English)